2016-11-15T13:02:23-06:00 2016-06-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2015-07-01 223903993 United States Artists UNIT 3124706325 980 N MICHIGAN AVE 1300 CHICAGO IL 60611 STEVEN H OLIVER CHAIRMAN OF THE BOARD 2016-11-10 true NICOLE BENCIK P00756195 3128997000 2015 2017-02-10 21:41:12Z STEVEN H OLIVER 980 N MICHIGAN AVE CHICAGO IL 60611 21664198 false X WWW.UNITEDSTATESARTISTS.ORG X 2005 DE TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 17 17 6 17 0 0 1239200 9726920 125000 0 776918 1073979 0 2141118 10800899 1615000 1815000 0 718774 661321 0 309711 914384 858733 3248158 3335054 -1107040 7465845 14589154 30081023 2389668 11598893 12199486 18482130 TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. false false 2519596 1815000 0 USA FELLOWS PROGRAM - WITH ITS MISSION TO 'INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY', USA RECOGNIZES OUTSTANDING AMERICAN ARTISTS (OR TWO-PERSON COLLABORATIVE) IN ALL DISCIPLINES FROM ACROSS THE COUNTRY. USA FELLOWSHIP AWARDS ARTISTS WHO DEMONSTRATE ARTISTIC EXCELLENCE, UNIQUE VISION, AND SIGNIFICANT CONTRIBUTIONS TO THEIR FIELDS. THE 2013 FELLOWSHIP AWARDS CLASS WAS NOT SELECTED. THE RESOURCES WERE USED TO PLAN AND EVOLVE THE FELLOWS PROGRAM SO THAT IT BETTER SERVED THE PAST, CURRENT AND FUTURE FELLOWS. THE PROGRAM NOW INCLUDES NOT ONLY THE FINANCIAL INVESTMENT BUT ALSO AN EVOLVING ALUMNI PROGRAM AND AN ANNUAL ARTISTS CONVENING. STAFF UNDERWENT SIGNIFICANT CHANGES BOTH WITH RELOCATION FROM LOS ANGELES TO CHICAGO AND ALSO A STREAMLINING OF STAFFING WHICH HAS LED TO GREATER EFFICIENCIES. 2519596 true true false false false false false false false true true false false false false true true false false false true false false false false false false false true true false false false false false false false false false false false false false false false false false true 85 0 true 6 true false false false false false false false false false false X 17 17 false false true false false false false true true false false true true true true true true true false false AL AK AR CA CO CT DC FL GA IL KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OK OR PA RI SC TN UT WA WV WI NM VA X ANNA HARRIS 3124706325 980 N MICHIGAN AVE SUITE 1300 CHICAGO IL 60611 Steven H Oliver Chair 4.0 X X 0 0 0 Rosalba Rolon Secretary 2.0 X X 0 0 0 Diane Kaplan Treasurer 2.0 X X 0 0 0 Samuel Hoi Immediate Past Chair 4.0 X X 0 0 0 Kyle Abraham Trustee 1.0 X 0 0 0 Susan V Berresford Trustee 1.0 X 0 0 0 Shawn M Donnelly Trustee 1.0 X 0 0 0 Andrew Glasgow Trustee 1.0 X 0 0 0 Jack Guthman Trustee 1.0 X 0 0 0 Ann Hamilton Trustee 1.0 X 0 0 0 Ann M Hatch Trustee (as of Jan 2016) 1.0 X 0 0 0 Edward P Henry Trustee 1.0 X 0 0 0 David Horvitz Trustee 1.0 X 0 0 0 Jeanne Klein Trustee 1.0 X 0 0 0 Yoko Ott Trustee 1.0 X 0 0 0 Todd Simon Trustee 1.0 X 0 0 0 Katie Weitz Trustee 1.0 X 0 0 0 Carolina Garcia Jayaram President & CEO (UNTIL MAY 2016) 40.0 X 181667 0 27730 Anna Harris Director of Finance 40.0 X 96273 0 15038 Sunny Fischer Interim President & CEO (as of May 2016) 25.0 X 0 0 0 Meg Leary Director of Programs 40.0 X 116732 0 13696 394672 0 56464 2 false true false Singer Lewak LLP 10960 Wilshire Blvd 7th FL Los Angeles CA 90024 Accounting 0 9726920 9726920 0 0 0 0 0 189623 189623 0 0 11747655 10863299 884356 0 884356 884356 0 0 0 0 0 10800899 0 0 1073979 1815000 1815000 339435 67319 249676 22440 182652 60732 48260 73660 10008 3303 2899 3806 83340 27505 24144 31691 45886 15144 13293 17449 2365 780 686 899 28500 9405 8265 10830 69924 69924 210188 159662 4831 45695 13750 13750 28134 11509 6815 9810 19741 8716 3665 7360 59091 19500 17136 22455 216337 159391 16494 40452 76633 76466 72 95 13114 4328 3803 4983 13671 4735 3868 5068 BAD DEBT 22058 22058 HONORARIA 43709 43709 LICENSE AND FEES 12466 4114 3615 4737 TAXES 10689 3527 3100 4062 18363 11001 3143 4219 3335054 2519596 505747 309711 371207 491904 875505 2011172 967214 5084966 0 0 27937 19243 63000 30579 41523 32421 12257924 22311160 30913 113322 0 16931 16835 14589154 30081023 343503 87518 2046165 11511375 0 0 2389668 11598893 X -273887 -1005012 2488980 2872749 9984393 16614393 12199486 18482130 14589154 30081023 7465845 -1183201 0 X false true X true false X 3453622 1046390 178996 1239200 9726920 15645128 0 0 3453622 1046390 178996 1239200 9726920 15645128 8905454 6739674 387412 337670 295936 239052 189623 1449693 0 0 0 0 0 0 0 17094821 426292 0.3943 0.4832 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11928846 5706305 -140440 800000 16694711 12503467 0 -174621 400000 11928846 10839365 0 1714102 50000 0 12503467 10284081 0 1055284 500000 0 10839365 9551242 1042135 -40611 268685 10284081 0.0 0.94 0.06 false false 63000 30579 32421 32421 0 X 9547774 -1183201 0 -1183201 10730975 69924 0 69924 10800899 3265130 0 0 3265130 69924 0 69924 3335054 Schedule D, Part V, Line 4 Intended uses of endowment funds THE USA OPERATING ENDOWMENT FUND WAS INSTITUTED FEBRUARY 2016 TO SUPPORT THE ORGANIZATION'S MISSION. DISTRIBUTIONS FROM THIS ENDOWMENT FUND WILL DEFRAY THE ORGANIZATION'S OPERATING COSTS IN PERPETUITY. THE USA FELLOWSHIP ENDOWMENT FUND ALSO SUPPORTS THE ORGANIZATION'S MISSION. DISTRIBUTIONS FROM THIS ENDOWMENT FUND WILL PROVIDE FUNDS FOR ANNUAL FELLOWSHIPS ALONG WITH ADMINISTRATIVE COSTS TO SELECT, ANNOUNCE AND ADMINISTER THE FELLOWSHIP PROGRAM IN PERPETUITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote USA has received a determination letter from the Internal Revenue Service indicating that they are a not-for-profit entity as described in Section 501(c)(3) of the Internal Revenue Code ("IRC") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the IRC, except for taxes pertaining to unrelated business income. The Organization follows guidance with respect to accounting for uncertain tax positions. No provision has been made for income taxes in the accompanying financial statements, as the Organization has had no unrelated business income. Management believes the Organization has no material unrecognized income tax benefits, including any potential loss of its tax exempt status. Accordingly, no provision for income taxes has been made in the financial statements. There were no income tax related interest or penalties recognized by the Organization for the years ended June 30, 2016 and 2015. The Organization has not been examined by any tax jurisdiction. The Organization recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Organization recognized and accrued no amounts for interest and penalties as of and for the years ended June 30, 2016 and 2015. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Central America and the Caribbean 0 0 Investments 113000 0 0 0 0 0 0 113000 0 113000 true false true true false false true USA Fellow Grant 37 1800000 0 Knight Hometown Hero Grant 4 15000 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The grants awards are unrestricted. A survey of the Fellows is conducted approximately two years after the grant is awarded. X false false false false false false false false false Carolina Garcia Jayaram President & CEO (UNTIL MAY 2016) 181667 0 0 0 0 0 10175 0 17555 0 209397 0 0 0 Form 990, Part VI, Line 4 Significant changes to organizational documents The term for USA Fellow Board Representatives was limited to two years beginning with the first fiscal year following the date of election. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit committee reviews the draft return with the tax firm assisted with preparation and then forwards the Form 990 to the Board of directors prior to its filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION DISTRIBUTES ITS CONFLICT OF INTEREST POLICY TO ALL OFFICERS AND DIRECTORS AT THE BEGINNING OF EACH FISCAL YEAR THE POLICY REQUIRES THE OFFICERS AND DIRECTORS TO A FIRM RECEIPT, UNDERSTANDING AND COMPLIANCE WITH THE POLICY, AND REQUIRES DISCLOSURE OF AFFILIATIONS AND RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS NOTWITHSTANDING USA'S ANNUAL ACTIVE DISTRIBUTION AND COMPLETION OF ITS CONFLICT OF INTEREST POLICY STATEMENT, OFFICERS AND DIRECTORS MAINTAIN AN ONGOING RESPONSIBILITY TO NOTIFY USA OF CHANGES IN THEIR AFFILIATIONS THAT MAY REQUIRE DISCLOSURE TO USA UNDER THE POLICY Form 990, Part VI, Line 15a Process to establish compensation of top management official A search committee was formed from members of the USA board. The search committee engaged the service of m/Oppenheim Associates, a non-profit executive search firm to assist with the recruitment of USA's new CEO. The firm also provided compensation recommendations based upon non-profit industry data from comparable organizations. This process was last undertaken for interim President & CEO in June 2016. Form 990, Part VI, Line 19 Required documents available to the public ALL INFORMATIONAL RETURNS AND FINANCIAL STATEMENTS INCLUDING GOVERNING DOCUMENTS SUCH AS THE BYLAWS, IRS DETERMINATION LETTER, GIFT ACCEPTANCE POLICY, CONFLICT OF INTEREST POLICY, WHISTLE BLOWER POLICY AND DOCUMENT RETENTION POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES The organization's CEO determines the compensation for all other employees by examining levels of experience and comparable salaries for those levels across comparable national organizations.